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2021 (8) TMI 744 - AT - Income TaxExemption u/s 11 - registration u/s 12A - Scope of amendment to Section 12A - assessee vehemently submitted that the assessee is entitled first Proviso to section 12A(2) of the Act - HELD THAT:- It is admitted position under the law that the appeal is continuation of original proceedings. Even otherwise the ld CIT(A) has co-terminus power with that of the assessing officer. In view of the above and going by the principle of purposive interpretation of statues, an assessment proceeding which is pending in appeal before the appellate authority should be deemed to be 'assessment proceedings pending before the assessing officer' within the meaning of that term as envisaged under the proviso. It follows there-from that the assessee who obtained registration under section 12AA of the Act during the pendency of appeal was entitled for exemption claimed under section 11of the Act. Taking the above facts and circumstances of the issue, we are of the view that the ld CIT(A) was also not justified in taking a similar stand that of the AO, without taking cognizance and intention of the amendment to section 12A of the Act. If no judicious or a liberal view is not taken either by the assessing authority or the appellate authority as in the case under consideration, the very purpose for which such an amendment to section 12A would be defeated. We find that similar view was taken by Coordinate bench in Badhte Kadam [2019 (7) TMI 1851 - ITAT RAIPUR] and case of Sree Sree Ramkrishna Samity [2015 (11) TMI 119 - ITAT KOLKATA] where it was held that amendment to Section 12A w.e.f. 01.10.2014 is retrospective. Thus considering the facts that assessee was granted registration under s.12AA w.e.f. 01.04.2015, vide order dated 09.05.2016, when the appeal of assessee was pending before learned CIT(A). Therefore we direct the Assessing Officer to grant the benefit of Section 11 & 12 for AY 2008-09. Appeal of the assessee is allowed.
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